Identificación de costes de producción en una línea de tablero MDF

Zusammenfassung

In the manufacture of any product there are many factors that determine the final cost. Some of them are raw materials, energetic consumptions or personnel. Nevertheless, many times it is difficult to value the fraction that each of these factors represents in each unit of final product. When the factory produced a reduced number of different products it is easier to be done, but every time factories must adapt to product customised. This project tries to identify production cost factors in a MDF (medium density fibber) production line. This factory produces continuous agglomerated board and its final dimensions (specially the thickness) are the element of reference that determines the sale price. Nevertheless, numerous factors exist to consider as time of manufacture, wood quality, quantity and type of glue and another additives, energy consumption or maintenance cost. The final aim is to be able to determine actual costs of each board and evaluate if there exists a right correlation between those costs of manufacture and sale price of the product in order to increase the competitivity.